On August 26, 2026, the Missouri Department of Revenue issued a letter ruling concluding that “charges for providing medical records on a CD are not subject to Missouri sales tax.” The letter ruling applicant was in the business of retrieving,
SALT Shaker
Shaking things up in state and local tax
The SALT Shaker blog, published by Eversheds Sutherland LLP, focuses on state and local tax (SALT) issues, including legislative developments, tax litigation, administrative changes, and emerging revenue streams. It covers topics such as tax policy updates, court rulings affecting state and local taxation, digital economy tax challenges, and practical implications for businesses and taxpayers. The blog also features interactive content like trivia to engage readers on SALT knowledge. It serves as a resource for understanding evolving tax regulations, enforcement trends, and strategic considerations in the state and local tax landscape.
SALT trivia – September 16, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: A bill was introduced in the Illinois General Assembly that…
California state tax procedures occupy the field: City’s administrative tax procedures preempted by the state’s Government Claims Act
In Tesoro Refining & Mktg. Co. LLC v. City of Carson, the California Supreme Court held that the Government Claims Act (GCA) preempts local governments from requiring taxpayers to comply with local administrative review procedures before filing a tax refund…
From the courtroom to the newsroom: Covering the biggest SALT stories
Matson’s Musings: The audit’s opening act
SALT trivia – September 9, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Colorado recently determined that equipment used in the cultivation and…
Join our SALT team at TEI Audits & Appeals and COST programs this week
Our SALT team will be sharing insights this week at two leading industry programs covering state tax audits, controversy, litigation strategy and Maryland’s digital tax developments.
2026 TEI Audits & Appeals Seminar
Members of our SALT team are pleased to…
Matson’s Musings: Black box audit selection
Legal Alert: CDTFA issues draft proposed emergency regulations on California’s new tax on digital products
On September 1, 2026, the California Department of Tax and Fee Administration (CDTFA) published a Discussion Paper, including proposed emergency regulations (Draft Regulations) that would amend existing sales and use tax regulations and adopt new ones, on the application…
SALT trivia – September 2, 2026
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award a prize for the smartest (and fastest) participant.
This week’s question: Which state’s Department of Revenue recently reversed its position and…


